Open AccessNon-allowance of Expense Deduction for Bonuses Paid by Surplus Distribution under Korean Corporate Tax Law Revisited
Author(s) -
황남석
Publication year - 2013
Publication title -
jo'se'beob yeon'gu
Language(s) - English
Resource type - Journals
ISSN - 1598-4796
DOI - 10.16974/stlr.2013.19.2.009
Subject(s) - allowance (engineering) , tax deduction , economics , distribution (mathematics) , law , tax law , tax planning , business , law and economics , tax credit , double taxation , tax reform , tax avoidance , state income tax , public economics , mathematics , operations management , political science , gross income , mathematical analysis